Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: How does a certification be completed where there is no fire chief?
Position: A written certification from a fire chief or delegated official within the fire department may be requested by the CRA to verify claims for the VFTC.
Reasons: It is clearly indicated that, at the request of the Minister of National Revenue, the fire chief or delegated official [municipality or public authority has to certify in writing that a given individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department according to subsection 118.06(3).
XXXXXXXXXX 2012-043495
George A. Robertson, CMA
October 5, 2012
Dear XXXXXXXXXX:
Re: Volunteer Firefighters Tax Credit (VFTC)
This is in response to your January 23, 2012 request concerning the volunteer firefighters tax credit (VFTC), specifically; you queried the certification process where there is no fire chief.
The details as presented by you are
- a group of individuals who live in a more remote community have organized volunteers to provide firefighting services;
- there is no fire department or a chief, as such;
- these organized volunteers with the firefighting equipment provide a valuable service to your small community.
To qualify for the VFTC, individuals must be a volunteer firefighter in the year and complete a minimum of 200 hours of eligible volunteer firefighter services with one or more fire departments in the year.
Subsection 118.06(3) of the Income Tax Act states:
If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the fire chief or a delegated official of each fire department . . . to which the individual provided eligible volunteer firefighting services for the year, attesting to the number of hours of eligible volunteer firefighting services performed in the year by the individual for the particular fire department.
Based on the confirmation provided, it would appear that there is a delegated or authorized official that approves the purchase of the firefighting equipment and supplies for your volunteer fire services to your community. This delegated official would be an acceptable alternative for the certification, if requested.
You can find more information about the VFTC on the Canada Revenue Agencys Web site at www.cra.gc.ca/firefightercredit.
Yours truly,
Sharmini Ratnasingham
for Director
Financial Industries Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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